[^f00026]: S.R. 1992 No. 547; as amended by other instruments listed in Schedule M3 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177).

[^f00027]: S.R. 1981 No. 96; as amended by other instruments listed in Schedule 21 to the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547).

[^f00028]: S.R. & O. (N.I.) 1962 No. 210.

[^f00029]: S.R. & O. (N.I.) 1950 No. 103 (p. 423).

[^f00030]: 2005 No. 255 (N.I. 1).

[^f00031]: 1972 Chapter 9 (N.I.)

[^f00032]: S.R. 2013 No. 238 (C.15)

[^f00033]: 1995 No. 3213 (N.I. 22).

[^f00034]: 2004 c. 12.

[^f00035]: S.R. 2002 No. 377.

[^f00036]: 1996 c. 14.

[^f00037]: S.I. 1995/1980 (N.I. 12)

[^f00038]: S.R. 2009 No. 34 as amended by S.R 2010 No. 410 and 2013 No .71.

[^f00039]: S.R. 2010 No. 164.

[^f00040]: S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R. 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

[^f00041]: S.R. 2013 No. 71.

[^f00042]: S.R. 2012 No. 183.

[^f00043]: S.R. 2010 No. 410.

[^f00044]: S.R. 2011 No. 117.

[^f00045]: S.R. 2012 No. 183.

[^f00046]: S.R. 2013 No. 71.

[^f00047]: S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R. 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

[^f00048]: S.R. 2009 No. 32; regulation 18 has been amended by S.R. 2012 No. 183 and S.R. 2013 No. 71.

[^f00049]: S.R. 2002 No. 352; regulation 38(1A) was inserted by S.R. 2007 No. 152; it was revoked, with savings, by S.R. 2009 No. 34.

[^f00050]: S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

[^f00051]: S.R. 2014 No. 188.

[^f00052]: S.R. 2000 No. 178 as amended by S.R. 2001 No. 62, S.R. 2003 No. 433, S.R. 2004 No. 260, S.R. 2006 No. 400 and S.R. 2009 No. 34.

[^f00053]: S.R. 2001 No. 279 as amended by S.R. 2002 No. 353, S.R. 2003 No. 61, S.R. 2006 No. 6 and S.R. 2009 No. 34.

[^f00054]: S.R. 2007 No. 93 as amended by S.R. 2009 No. 34.

[^f00055]: S.R. 2009 No. 32; the relevant amending regulations are S.R. 2012 No.183.

[^f00056]: S.I. 2009/1171.

[^f00057]: S.R. 2010 No. 164.

[^f00058]: S.R. 2009 No. 34 as amended by S.R. 2010 No. 410 and S.R. 2013 No. 71.

“the 1999 Act” means the Welfare Reform and Pensions Act 1999 ;

“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 ;

“the 2000 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2000 ;

“the 2000 Scheme” means the occupational pension scheme constituted by the 2000 Regulations;

“the 2002 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2002 ;

“the 2002 Scheme” means the occupational pension scheme constituted by the 2002 Regulations;

“the 2009 Regulations” means the Benefits Regulations, the Administration Regulations and the Transitional Regulations 2009;

“the 2009 Scheme” means the occupational pension scheme constituted by the Benefits Regulations, the Administration Regulations and the Transitional Regulations 2009;

“the 2014 Regulations” means the Local Government Pension Scheme Regulations (Northern Ireland) 2014 ;

“active member” means a person who is in an employment, and is—paying contributions to the Scheme;treated as paying contributions to the Scheme; orabsent from that employment for one of the reasons mentioned in regulation 13 (contributions during absence from work) of the 2014 Regulations and entitled to pay contributions to the Scheme;

“actuarial guidance issued by the Department” means guidance identified by the Department as such, which has been issued in accordance with regulation 2(3) (introduction and interpretation) of the 2014 Regulations;

“additional maternity or adoption leave” means leave under Article 105 or 107B of the Employment Rights (Northern Ireland) Order 1996 ;

“additional paternity leave” means leave under the Additional Paternity Leave Regulations (Northern Ireland) 2010 ;

“additional pension” means pension under the 2014 Regulations other than earned pension;

“admission agreement” means an agreement between the Committee and an admission body that named individuals, or all or any specified class of the admission body's employees, may be members of the Scheme;

“admission body” has the meaning given to that expression at paragraph (2) of Part 1 of Schedule 2 (admission agreements with admission bodies) to the 2014 Regulations;

“the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 ;

“automatic enrolment date” means the automatic enrolment date within the meaning of section 3 of the Pensions (No. 2) Act (Northern Ireland) 2008 ;

“the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009 ;

“child-related leave” means—ordinary adoption leave;ordinary maternity leave;additional maternity or adoption leave during which the member receives some pensionable pay;paternity leave; ... shared parental leave during which the member receives some pensionable pay; or parental bereavement leave during which the member receives some pensionable pay;

“the Committee” means the Northern Ireland Local Government Officers' Superannuation Committee established under section 1 of the Local Government (Superannuation) Act (Northern Ireland) 1950 ;

“contract of employment” includes terms of office;

“council” means an existing council or a new council;

“councillor” means a member of a new council or a member of an existing council;

“councillor member” means a person who is a member of the Scheme by reason of being a councillor;

“councillor membership” means any period of membership which counts in respect of service as a member of a council and not other local government employment;

“deferred member” has the meaning given by regulation 8 (deferred members) of the 2014 Regulations;

“the Department” means the Department of the Environment;

“the earlier Schemes” means the 2009 Scheme, the 2002 Scheme and the 2000 Scheme, or as circumstances require, a scheme established by the Local Government (Superannuation) Regulations (Northern Ireland) 1992 , Local Government (Superannuation) Regulations (Northern Ireland) 1981 , Local Government (Superannuation) Regulations (Northern Ireland) 1962 , Local Government (Superannuation) Regulations (Northern Ireland) 1950 and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

“earned pension” means pension accrued from the member's pensionable pay pursuant to regulation 25(4) or 25(5) (active member's pension accounts) or credited pursuant to regulation 113(1) (effect of acceptance of transfer value) of the 2014 Regulations;

“eligible member” has the meaning given in regulation 4A(2) (statutory underpin: general);

“employee” includes a whole-time employee, part-time employee and variable-time employee;

“employing authority” means a body employing an employee who is eligible to be a member or is a local authority as defined in Article 2 of the Superannuation (Northern Ireland) Order 1972;

“employing authority's consent” includes the consent of the Committee in circumstances where the member's employer or former employer is no longer an employing authority;

“employment” includes office;

“European Pensions Institution” has the same meaning as in Article 269(8) of the Pensions (Northern Ireland) Order 2005 ;

“existing council” means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 as in force immediately prior to the making of the Local Government (Boundaries) (2008 Act) (Commencement, Transitional Provision and Savings) Order (Northern Ireland) 2013 ;

“final assumed benefits” means the benefits calculated in accordance with regulation 4K (statutory underpin: calculation of final assumed benefits);

“final guarantee amount” is the amount by which the eligible member’s final assumed benefits are exceeded by their final underpin amount (if at all) in respect of a pension account;

“final underpin amount” means the amount calculated in accordance with regulation 4L (statutory underpin: calculation of final underpin amount);

“final underpin date” has the meaning given in regulation 4H(1) (statutory underpin: final underpin date);

“the former regulations” means the 2009 Regulations, the 2002 Regulations, the 2000 Regulations, or as the circumstances require, the Local Government (Superannuation) Regulations (Northern Ireland) 1992, Local Government (Superannuation) Regulations (Northern Ireland) 1981, Local Government (Superannuation) Regulations (Northern Ireland) 1962, Local Government (Superannuation) Regulations (Northern Ireland) 1950 and shall be deemed also, in the case of a member who immediately before 1st April 1973 was subject to the Belfast Corporation Superannuation Scheme to include the provisions of that Scheme;

“the fund” means a superannuation fund established under the Local Government (Superannuation) Regulations (Northern Ireland) 1950;

“gainful employment” means paid employment for not less than thirty hours in each week for a period of not less than twelve months;

“local government employment” means employment by virtue of which the person employed is or has been a member of the Scheme;

“membership” is to be construed in accordance with Article 121(1) of the Pension (Northern Ireland) Order 1995 ;

“new council” means a district council constituted under section 1 (district councils) of the Local Government Act (Northern Ireland) 1972) as amended by section 3(1) of the Local Government (Boundaries) Act (Northern Ireland) 2008;

“normal retirement age” in relation to the 2009 Scheme, is 65;

“occupational pension scheme” has the meaning giving by section 150(5) of the Finance Act 2004 ;

“parental bereavement leave” means leave under Article 112EA of the Employment Rights (Northern Ireland) Order 1996;

“part-time employee” means an employee whose contract of employment provides—that the employee is such an employee for the Scheme, orwho is neither a whole-time employee nor a variable-time employee;

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002 ;

“pension debit” means a debit under Article 26(1)(a) of the 1999 Order or under section 29(1)(a) of 1999 Act;

“pensionable pay” in relation to—the 2009 Scheme, has the meaning given in regulation 4 (meaning of “pensionable pay”) of the Benefits Regulations; andthe Scheme, has the meaning given in regulation 22 (meaning of “pensionable pay”) of the 2014 Regulations, but if circumstances specified in regulation 23(2) (assumed pensionable pay) of the 2014 Regulations apply, references to a member's pensionable pay are references to that member's assumed pensionable pay;

“pensioner member” has the meaning given by regulation 9(1) (pensioner members) of the 2014 Regulations;

“provisional assumed benefits” means the benefits calculated in accordance with regulation 4I (statutory underpin: calculation of provisional assumed benefits);

“provisional underpin amount” means the amount calculated in accordance with regulation 4J (statutory underpin: calculation of provisional underpin amount);

“the PSP Directions 2023” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023;

“the PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;

“public service pension scheme” means has the same meaning as in section 150(3) of the 2004 Finance Act;

“qualifying recognised overseas pension scheme” has the same meaning as in section 169(2) of the 2004 Finance Act;

“qualifying service for a period of 2 years” has the meaning given to it by regulation 3(5) (active membership) of the 2014 Regulations;

“registered pension scheme” has the same meaning as in section 150(2) of the 2004 Finance Act;

“reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty's armed forces pursuant to a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 ;

“retirement pension” includes earned pension and additional pension;

“revaluation adjustment” means the consumer prices index of annual inflation published by the Office of National Statistics for the September preceding the end of a Scheme year which is to be applied to the sum in a pension account at the beginning of the next Scheme year;

“the Scheme” means the occupational pension scheme constituted by these Regulations, the 2014 Regulations;

“Scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“service” means service or employment with an employing authority and service rendered by an employee of an employing authority whose services are placed at the disposal of a Minister of the Crown or a Government department in pursuance of any enactment is to be treated as service with an employing authority;

“shared parental leave” means leave under the Shared Parental Leave Regulations (Northern Ireland) 2015;

“survivor pension” means a pension payable under regulations 41 (survivor benefits: partners of active members), 43 (survivor benefits: children of active members), 44 (survivor benefits: children of active member where pension is payable to partner of active member), 45 (survivor benefits: children of active member where no pension is payable to partner of active member), 47 (survivor benefits: partners of deferred members), 48 (survivor benefits: children of deferred members), 49 (survivor benefits: children of deferred member where pension is payable to partner of deferred member), 50 (survivor benefits: children of deferred member where pension no is payable to partner of deferred member), 52 (survivor benefits: partners of pensioner members), 53 (survivor benefits: children of pensioner members), 54 (survivor benefits: children of pensioner member where pension is payable to partner of pensioner member) and 55 (survivor benefits: children of pensioner member where pension no is payable to partner of pensioner member) of the 2014 Regulations; and any pension payable under the former regulations to a survivor;

“Tier 1 benefits” has the meaning given by regulation 36(4) (early payment of retirement pension on ill-health grounds: active members) calculated in accordance with regulation 39 (calculation of ill-health pension amounts) of the 2014 Regulations;

“Tier 2 benefits” has the meaning given by regulation 36(5) (early payment of retirement pension on ill-health grounds: active members) calculated in accordance with regulation 39 (calculation of ill-health pension amounts) of the 2014 Regulations;

“trade dispute” has the meaning given in Article 127 of the Trade Union and Labour Relations (Northern Ireland) Order 1995 ;

“total membership” means the aggregate of periods of membership which count as such under regulation 3 (active membership) of the 2014 Regulations;

“transfer value payment” means a payment made from the Scheme to another registered pension scheme or qualifying recognised overseas pension scheme, or a payment received by the Scheme from a registered pension scheme or from a European Pensions Institution;

“the Transitional Regulations 2009” means the Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 ;

“underpin date” has the meaning given in regulation 4G (statutory underpin: underpin date);

“underpin period” has the meaning given in regulation 4A(3) (statutory underpin: general);

“variable-time employee” means an employee whose contract of employment provides that the employee is such an employee for the Scheme and—whose pay is calculated by reference to the employee's duties (rather than necessarily by reference to the number of hours the employee has worked), orwhose duties only have to be performed on an occasional basis; and

“whole-time employee” means an employee whose contract of employment provides—that the employee is such an employee for the Scheme, orthat the employee's contractual hours are not less than the number of contractual hours for a person employed in that employment on a whole-time basis.

Except where these Regulations provide otherwise, the Regulations listed below are revoked.

The 2000 Regulations are revoked, in so far as they have not already revoked;

The 2002 Regulations are revoked, in so far as they are not already revoked, except for the provisions listed below—

Regulation 24, (permanent reductions in pay: certificates of protection of pension benefits);

Regulation 111 (provision of information, charging and prescribed persons);

Regulation 126 (credited periods for transferring members with mis-sold pension rights);

Regulation 127 (rights as to service not matched by credited period); and

Schedule 5 (mis-sold pensions);

The Benefits Regulations are revoked except for the provisions listed below—

The Administration Regulations are revoked except for the provisions listed below—

Regulation 4 (employees of community admission bodies) for the purposes of the Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997 , subject to regulation 28 (savings) of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013 ;

Regulation 6 (admission agreements – further provisions) of the Administration Regulations for the purposes of regulation 5(5) (membership of the Scheme) and regulation 6(2) (admission agreements), subject to regulation 28 (savings) of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013;

Regulation 11 (periods of membership) as amended by regulation 18 of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2012 and regulations 9 and 10 (amendment of the Administration Regulations) of the Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016;

The Transitional Regulations 2009 are revoked;

Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2010 ;

Local Government Pension Scheme (Councillors) (Amendment) Regulations (Northern Ireland) 2011 ;

Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2012 are revoked except for regulation 18 for the purposes of the Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2010; and

The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013 are revoked except for regulation 28 (savings) for the purposes of the Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997 .

Editorial notes

[^c22152831]: S.I. 1972/1073 (N.I. 10); Art. 9 was amended by Art. 34 S.I. 2005/1968 (N.I. 18); Art 14. was amended by Art. 12 S.I. 1990/1509 (N.I. 13).

[^c22152841]: S.R. & O (N.I.) 1973 No. 504 Article 7(1); S.I. 1976/424 (N.I. 6).

[^c22152851]: Regulation 12A was inserted by S.R. 2010 No. 410.

[^c22152871]: Paragraph 7 was substituted by S.R. 2012 No. 183

[^c22152931]: 2004 c.12; section 227 has been amended by the Finance Act 2009 (c.10) and the Finance Act 2011.

[^c22152941]: S.I. 1999/3147 (N.I. 11).

[^c22152951]: 1999 c. 30.

[^c22152961]: 1954 c. 33 (N.I.).

[^c22152971]: 1999 c. 30.

[^c22152981]: S.I. 1999/3147 (N.I. 11).

[^c22152991]: S.R. 2000 No. 177 as amended by S.R 2001 No. 61, S.R. 2001 No. 63, S.R. 2001 No. 64, S.R. 2002 No .115 and S.R. 2002 No. 353.

[^c22153001]: S.R. 2002 No. 352 as amended by S.R. 2002 No. 353, S.R. 2004 No.139, S.R. 2005 No. 206, S.R. 2005 No. 274, S.R. 2006 No. 6, S.R. 2006 No. 112, S.R. 2007 No. 152, S.R. 2007 No. 448, S.R. 2007 No. 479 and S.R. 2009 No. 34.

[^c22153011]: S.R. 2014 No. 188.

[^c22153021]: S.I. 1996/1919 (N.I. 16).

[^c22153031]: S.R. 2010 No. 297.

[^c22153041]: S.R. 2009 No. 33 as amended by S.R. 2010 No. 164, S.R 2010 No. 410, S.R. 2011 No. 117, S.R. 2012 No. 183 and S.R. 2013 No .71.

[^c22153051]: 2008 c. 13 (N.I.).

[^c22153061]: S.R. 2009 No. 32 as amended by S.R. 2010 No. 164, S.I. 2010/234, S.R 2010 No. 410, S.R. 2011 No. 117, S.R. 2012 No. 85, S.R. 2012 No. 183 and S.R. 2013 No .71.

[^c22153071]: 1950 c. 10 (N.I.).

[^c22153081]: S.R. 1992 No. 547; as amended by other instruments listed in Schedule M3 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000 (S.R. 2000 No. 177).

[^c22153091]: S.R. 1981 No. 96; as amended by other instruments listed in Schedule 21 to the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547).

[^c22153101]: S.R. & O. (N.I.) 1962 No. 210.

[^c22153111]: S.R. & O. (N.I.) 1950 No. 103 (p. 423).

[^c22153121]: 2005 No. 255 (N.I. 1).

[^c22153131]: 1972 Chapter 9 (N.I.)

[^c22153141]: S.R. 2013 No. 238 (C.15)

[^c22153151]: 1995 No. 3213 (N.I. 22).

[^c22153161]: 2004 c. 12.

[^c22153171]: S.R. 2002 No. 377.

[^c22153181]: 1996 c. 14.

[^c22153191]: S.I. 1995/1980 (N.I. 12)

[^c22153201]: S.R. 2009 No. 34 as amended by S.R 2010 No. 410 and 2013 No .71.

[^c22153211]: S.R. 2010 No. 164.

[^c22153221]: S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R. 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

[^c22153231]: S.R. 2013 No. 71.

[^c22153241]: S.R. 2012 No. 183.

[^c22153251]: S.R. 2010 No. 410.

[^c22153261]: S.R. 2011 No. 117.

[^c22153271]: S.R. 2012 No. 183.

[^c22153281]: S.R. 2013 No. 71.

[^c22153291]: S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R. 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

[^c22153301]: S.R. 2009 No. 32; regulation 18 has been amended by S.R. 2012 No. 183 and S.R. 2013 No. 71.

[^c22153311]: S.R. 2002 No. 352; regulation 38(1A) was inserted by S.R. 2007 No. 152; it was revoked, with savings, by S.R. 2009 No. 34.

[^c22153321]: S.R. 1997 No. 137 as amended by Schedule M4 to S.R. 2000 No. 177 (Schedule M4 to S.R. 2000 No. 177 was amended by regulation 11 of S.R 2001 No. 64), S.R. 2002 No. 353 and S.R. 2009 No. 34.

[^c22153331]: S.R. 2014 No. 188.

[^c22153341]: S.R. 2000 No. 178 as amended by S.R. 2001 No. 62, S.R. 2003 No. 433, S.R. 2004 No. 260, S.R. 2006 No. 400 and S.R. 2009 No. 34.

[^c22153351]: S.R. 2001 No. 279 as amended by S.R. 2002 No. 353, S.R. 2003 No. 61, S.R. 2006 No. 6 and S.R. 2009 No. 34.

[^c22153361]: S.R. 2007 No. 93 as amended by S.R. 2009 No. 34.

[^c22153371]: S.R. 2009 No. 32; the relevant amending regulations are S.R. 2012 No.183.

[^c22153381]: S.I. 2009/1171.

[^c22153391]: S.R. 2010 No. 164.

[^c22153401]: S.R. 2009 No. 34 as amended by S.R. 2010 No. 410 and S.R. 2013 No. 71.

[^key-274406624e61c75874d72443e4d38351]: Words in reg. 3(6) inserted (1.4.2015) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2015 (S.R. 2015/162), regs. 1(2), 27

[^key-aef5d73b9db476b75d9580a115b7aedb]: Word in reg. 6(2) deleted (1.4.2015) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2015 (S.R. 2015/162), regs. 1(2), 29

[^key-124134bd27184459750763aac910608f]: Reg. 9(5) deleted (1.4.2015) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2015 (S.R. 2015/162), regs. 1(2), 30

[^key-f7534c06115c69509e193352135ad63b]: Words in Sch. 1 substituted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 22(2)(b)

[^key-fa3317e2eb8c1cb56e5a916164453112]: Words in Sch. 1 inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 22(2)(c)

[^key-b5effd7e29dbf2b7341988038245d470]: Words in Sch. 1 deleted (5.4.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 22(2)(a) (with art. 25)

[^key-a3a88ffda404860ff8308024dc797852]: Reg. 9A inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 28

[^key-455be01462449fb86bdec19a02b7c2c3]: Words in reg. 21(5) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 30(a)

[^key-1267cb047972278b426e8c80e6602275]: Reg. 21(8) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 30(b)

[^key-fccee05d4b141b60febb88cbd0abd399]: Sch. 3 para. 2(1A) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 31(a)

[^key-9ccfcf6eef12f262d367ca1c6ee313fd]: Words in Sch. 3 para. 6(1) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 31(b)

[^key-bf55dc24c231bedc06d427c1643927f5]: Reg. 3(15)(16) inserted (with effect in accordance with reg. 2(b) of the amending Rule) by The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/329), regs. 1, 12

[^key-b095af17714f555e5895931d6a21aa3d]: Words in Sch. 2 substituted (with effect in accordance with reg. 2(b) of the amending Rule) by The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/329), regs. 1, 13(a)

[^key-7b891fc5b738321108ed533cf1747146]: Words in Sch. 2 substituted (with effect in accordance with reg. 2(b) of the amending Rule) by The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/329), regs. 1, 13(b)

[^key-18a21c5e0c9e73ae28f6a4dc6129e71d]: Reg. 3(6A) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 85

[^key-f144bc4225ed173c82f077d499770895]: Reg. 5(5) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 86

[^key-2b1e666e7da07368212b6bde17191229]: Words in reg. 9(1) omitted (with effect in accordance with reg. 1(2)(c) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 87(a)(i)

[^key-2f11eb92268158a167ea80f66a7c92cc]: Words in reg. 9(1) inserted (with effect in accordance with reg. 1(2)(c) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 87(a)(ii)

[^key-e2244bed55269fe39333875a70d35753]: Reg. 9A(6) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 88

[^key-22dcc3516210f4c56dce3eed058c39c1]: Words in reg. 13(2) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 89

[^key-291a7b491855dfa58d4f58c349825662]: Reg. 14(1)(b) omitted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 90(a)

[^key-34d90d1edecba18af37899a3617eb699]: Reg. 14(1)(d) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 90(b)

[^key-7edd6432267e6dbf51470801c2d91fad]: Reg. 14(2A) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 90(c)

[^key-d227f2bcc9c5bcdc792cb1fc6672ad81]: Reg. 15(1) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 91

[^key-1da8dc548c6fe1178f538cb332408e73]: Words in Sch. 3 para. 1(1)(a) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(a)

[^key-0a040c203834fb4983b85faefd3793d5]: Sch. 3 para. 1(1)(aa) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(b)

[^key-7e28b83412a2ad7a00b298e376b45545]: Words in Sch. 3 para. 1(1)(c) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(c)

[^key-b3d1b15989e4fef0f0a7e00bab9a5491]: Sch. 3 para. 1(1)(d)(e) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(d)

[^key-96c643009d46eb24b2c89330682ea9fe]: Words in Sch. 3 para. 1(2) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(e)

[^key-39a9967bbdc26faa437a5827ae4b7c16]: Words in Sch. 3 para. 1(5) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(f)

[^key-a5be0a714b3722b35b40e4f437067f61]: Words in Sch. 3 para. 2(1A) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(g)(i)

[^key-a8f312ece39b91cfa8c315548d27cd8f]: Words in Sch. 5 para. 4(3) substituted (with effect in accordance with reg. 1(2)(c) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 34

[^M_F_5b600868-d111-401b-9440-4e82de1e73c7]: Sch. 3 para. 2(3) substituted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 92(g)(ii)

[^key-7820417cde2da56be9a4feac3512c57b]: Word in Sch. 3 para. 1(1)(aa) omitted (with effect in accordance with reg. 1(2)(b) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/77), regs. 1(1), 6(a)

[^key-a60e780b23b549e4951d2925b4747f16]: Words in Sch. 3 para. 1(1)(c) omitted (with effect in accordance with reg. 1(2)(b) of the amending Rule) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/77), regs. 1(1), 6(b)

[^key-af9078387c5665db687afec4d3574992]: Words in Sch. 1 inserted (with effect in accordance with reg. 1(1) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 19

[^key-807ab96b1997ce71294be55df7e4c8b6]: Reg. 16(1) substituted (with effect in accordance with reg. 1(1) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 17

[^key-b5917cbb2be5abe7111c4c85a994ddf1]: Words in reg. 17 heading substituted (with effect in accordance with reg. 1(2)(a) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 18(a)

[^key-75da5c4c00d863c3d6a67400159a4e3d]: Words in reg. 17(1) substituted (with effect in accordance with reg. 1(2)(a) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 18(b)(i), 24

[^key-a5a7e8129bd330f30d02e10af6b1197d]: Word in reg. 17(1) substituted (with effect in accordance with reg. 1(2)(a) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 18(b)(ii)

[^key-0642f5aa322464a4ba94fb69d032e02a]: Word in reg. 17(2)(a) substituted (with effect in accordance with reg. 1(2)(a) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 18(c)

[^key-cb79a45a5c0274a7f5cb4b85c303093a]: Reg. 17(5)-(8) substituted for reg. 17(5)-(9) (with effect in accordance with reg. 1(2)(b) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 18(d)

[^key-504da6d3e2fde206d732a2d6a1b1d37d]: Reg. 17(9) substituted for reg. 17(10) (with effect in accordance with reg. 1(1) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 18(e)

[^key-d9b59e0b8e7216aa6429a6d39a5a84d2]: Words in Sch. 3 para. 1(3)(a) inserted (with effect in accordance with reg. 1(1) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/163), regs. 1(1), 20

[^key-c23dc74dab68959a1d1e90c0def20d77]: Word in Sch. 1 omitted (29.9.2023) by virtue of The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(a), 34

[^key-f3a8490cfbeefb7d572656c61ec9f70a]: Word in Sch. 1 inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(b), 34

[^key-f4039eaf31da09122b8675f8d4039c50]: Sch. 1 (f) inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(c), 34

[^key-279fd4db5665f4f52d61c21a85f67c15]: Words in Sch. 1 inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 20(2)(d), 34

[^key-e83570f92ef71143cbbf4e19bcfb7e0c]: Regs. 4A-4T and cross heading inserted heading inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(4)

[^key-5f67f6527d05413e1895c308ce503f44]: Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(a)

[^key-1a1b31d95c0c83091487d48b85f3a278]: Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(b)

[^key-b20a09703abe18c5038b88ece4ce59d3]: Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(c)

[^key-3da1b504d506a62b034fe9fb3c4c3a5f]: Words in Sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(6)(d)

[^key-57cf4d843cad416b953a697ff62895b6]: Reg. 1(5)(6) added (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(2)

[^key-1fad9a470ace7f7232fed5b1436a4a1e]: Words in reg. 3(13) substituted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 16(2)

[^key-cb4b769a6e96cf2d0786565f9ee9da03]: Reg. 4 omitted (1.10.2023) by virtue of The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(3)

[^key-a94e194e199dba90e763ab4413c41847]: Words in reg. 9(1) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(5)(a)

[^key-d43165f1e23cf4f3dab6bfee1ac728b2]: Reg. 9(1ZA)(1ZB) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(5)(b)

[^key-43416d9203d1cd72c2d58e15d4c45ed7]: Reg. 9(1A) omitted (1.10.2023) by virtue of The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 2(5)(c)

[^key-f1da10ea61ba6ec6f4cb17de4ba2a578]: Reg. 4H(1) applied (with modifications) (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 13(3)

[^key-4dc2e3edef643c48b7f8d15d93fad34d]: Reg. 4I applied (with modifications) (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 13(4)

[^key-5e5671a80ba450008b97a168ae6542a2]: Reg. 4J applied (with modifications) (1.10.2023) by The Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/149), regs. 1, 13(5)

Aggregation adjustments etc.

9A

(1) Paragraph (2) applies to a member in the fund—

(a) who became an active member of the Scheme by virtue of regulation 5(1) (membership of the scheme);

(b) who subsequently became a deferred member or deferred refund member of the Scheme;

(c) who becomes again an active member of the Scheme with no continuous break in active membership of any public service pension scheme of more than five years; and

(d) where the deferred benefits or deferred refund benefits pursuant to sub-paragraph (b) are aggregated with the benefits accruing pursuant to sub-paragraph (c).

(2) A member falling within the description in paragraph (1) is entitled, notwithstanding the revocations effected by regulation 2 (revocation of regulations) to have the pension rights accrued in respect of service before 1st April 2015 preserved by regulation 3 (membership before 1st April 2015) calculated as final salary benefits with final pay calculated under regulations 8 to 11 (calculation of final pay) of the Benefits Regulations as if they were still in force.

(3) Paragraph (4) applies to a member of the fund—

(a) who became an active member of the Scheme by virtue of regulation 5(1) (membership of the Scheme);

(b) who subsequently became a deferred member of the Scheme;

(c) who becomes again an active member of the Scheme with a continuous break in active membership of any public service pension scheme of more than five years; and

(d) where the deferred benefits pursuant to paragraph 3(b) are aggregated with the benefits accruing pursuant to paragraph 3(c).

(4) A member falling within the description in paragraph (3) is entitled to a transfer value payment in relation to the deferred benefits to be credited to the member’s active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Department.

(5) A member entitled to a refund of contributions from the earlier Schemes, who becomes an active member of the Scheme, is entitled to a transfer value payment in relation to the benefits in respect of that membership, which is to be credited to the member’s active member account to purchase earned pension, with the transfer value payment and the amount of purchased earned pension being calculated in accordance with actuarial guidance issued by the Department.

(6) A member with deferred benefits relating to the Earlier Schemes, who did not become a member of the 2014 Scheme by virtue of regulation 5(1) (membership of the 2014 Scheme), but who subsequently becomes an active member of the 2014 Scheme may—

(a) within 12 months of the active member’s pension account being opened; or

(b) such longer period as the Committee permits,

elect to receive a transfer value payment in relation to the deferred benefits to be credited to the active member’s pension account to purchase earned pension in accordance with actuarial guidance issued by the Department.

(7) Where the earned pension is purchased by a transfer value payment under paragraphs (4) to (6), regulation 3(1)(a) (membership before 1st April 2015) ceases to apply to the membership to which that transfer value payment relates.

(8) Where deferred benefits or a deferred refund under paragraph (1) arise from the cessation of a concurrent employment and the member continues as an active member in a continuing employment in which the member became an active member by virtue of regulation 5(1) (membership of the Scheme), the formula in regulation 13(3) (concurrent employments) or, as the case may be, regulation 41(4) (rights to return of contributions) of the Administration Regulations must be applied in order to determine the rights the member is entitled to for the purposes of paragraph (2).

(9) Where there is more than one continuing employment to which paragraph (8) applies, the member may, within 12 months of the date active membership in the concurrent employment ceased, make an election to the Committee specifying which of the continuing employments the rights from the concurrent employment that has ceased are to be aggregated and, in the absence of an election from the member, the Committee must make the determination on the member’s behalf.

Retirement benefits

Ill-health retirement

Lump sum commutation

Contributions

Additional contributions

Annual allowance

Death grants

Survivor benefits

Apportionment agreements

The 85 year rule

Councillors' pensions

Employing authorities' obligations

Determination of questions and disputes

Minor and consequential amendments

Transitional and transitory provisions and savings

Survivor pension

Statutory underpin: general

4A

(1) Regulations 4B to 4T (provisions relating to the statutory underpin) apply in relation to an eligible member’s remediable service during the underpin period.

(2) An “eligible member” is a person who—

(a) has remediable service in relation to the Scheme; or

(b) has transferred remediable service into the Scheme from—

(i) a Chapter 1 scheme;

(ii) a judicial scheme; or

(iii) another local government scheme.

(3) The “underpin period” is the period—

(a) beginning with 1st April 2015; and

(b) ending with the earlier of—

(i) 31st March 2022; and

(ii) the date on which the eligible member attains—

(aa) the normal retirement age applicable to them under the 2009 Scheme;

(bb) where the person was not a member of the 2009 Scheme, the age of 65.

Statutory underpin: retirement, redundancy, ill-health

4B

(1) This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(a), (c), (d) or (e) (statutory underpin: final underpin date).

(2) The pension account to which the final underpin date relates is to be increased by any final guarantee amount calculated in relation to that pension account.

(3) The pension account is to be increased on the day after the eligible member’s final underpin date.

Statutory underpin: flexible retirement

4C

(1) This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(b) (statutory underpin: final underpin date – flexible retirement).

(2) The pension account to which the final underpin date relates (“the pension account”) is to be increased by a percentage of the final guarantee amount that is equal to the percentage of the retirement pension that the eligible member takes under regulation 31(6) (flexible retirement) of the 2014 Regulations.

(3) On each occasion where the amount of pension taken by the eligible member under regulation 31(6) of the 2014 Regulations is less than 100% of the member’s relevant pension, at the next occurring final underpin date (the subsequent final underpin date”), a further calculation of the eligible member’s final assumed benefits and final underpin amount relating to the flexible retirement is to be completed in accordance with regulations 4K and 4L.

(4) Where, on the subsequent final underpin date, the eligible member’s final assumed benefits are exceeded by their final underpin amount, the pension account is to be increased by a percentage of the original retirement pension that the eligible member took on the subsequent final underpin date.

(5) Where paragraph (2) or (4) applies, the pension account is to be increased on the day after the eligible member’s final underpin date or subsequent final underpin date, as the case may be.

(6) In paragraph (4), “original retirement pension” means the amount of the eligible member’s retirement pension as at the day of the eligible member’s first final underpin date.

(7) Paragraphs (8) to (10) apply where the eligible member—

(a) began their reduced working hours or grade of employment during the underpin period; and

(b) accrued benefits—

(i) after taking payment of a retirement pension under regulation 31(6); but

(ii) before the end of the underpin period.

(8) At the eligible member’s next occurring underpin date (the “additional underpin date”), the eligible member’s provisional assumed benefits and provisional underpin amount are calculated in accordance with regulations 4I and 4J, but—

(a) the underpin period for the purpose of those calculations begins with the day on which the eligible member’s reduced hours or grade began; and

(b) those calculations are not to include any period which has already been used in the calculation of a final guarantee amount in relation to the pension account.

(9) At the eligible member’s next occurring final underpin date (which may be on the same day as the additional underpin date, or after) the eligible member’s final assumed benefits and final underpin amount in relation to their pension account are calculated in accordance with regulations 4K and 4L but using the provisional assumed benefits and provisional underpin amounts as provided for in paragraph (8).

(10) Where the eligible member’s final assumed benefits, calculated in accordance with paragraph (9), are exceeded by their final underpin amount—

(a) where the eligible member’s next occurring final underpin date is that in regulation 4H(1)(a) to (e), the pension account is to be increased on the day after that date by an amount equal to the difference;

(b) where the eligible member’s next occurring final underpin date is that in regulation 4H(1)(f), regulation 4D(2) applies;

(c) where the eligible member’s next occurring final underpin date is that in regulation 4H(1)(g) or (h), regulation 4E(2) applies; and

(d) where the eligible member’s next occurring final underpin date is that in regulation 4H(1)(i), regulation 4F(2) applies.

(11) In this regulation “relevant pension” is the pension built up in the Scheme before the member’s first final underpin date.

Statutory underpin: lump sum payment

4D

(1) This regulation applies to an eligible member whose final underpin date is that in regulation 4H(1)(f) (statutory underpin: final underpin date – lump sum payment).

(2) Where this regulation applies the eligible member’s pension account is not to be increased by any final guarantee amount relating to the pension account.

Statutory underpin: transfers

4E

(1) This regulation applies to an eligible member whose final underpin date is that in regulation 4H(1)(g) or (h) (statutory underpin: final underpin date – transfer to a different scheme).

(2) Where this regulation applies—

(a) no final guarantee amount is to be calculated in relation to the pension account; and

(b) either—

(i) where regulation 4H(1)(g) applies to the eligible member, regulation 108 (right to payment out of the pension fund) of the 2014 Regulations applies; or

(ii) where regulation 4H(1)(h) applies to the eligible member, regulation 110 (bulk transfer (transfer of undertakings etc.)) of the 2014 Regulations applies.

Statutory underpin: members taking a repayment of contributions

4F

(1) This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(i) (statutory underpin: final underpin date – receipt of repayment under regulation 20 (rights to return of contributions) of the 2014 Regulations).

(2) An eligible member to whom this regulation applies, is not entitled to a final guarantee amount in respect of any repaid contributions.

Statutory underpin; underpin date

4G

An eligible member’s underpin date, in relation to a pension account, is the earliest of—

(a) the last day on which the eligible member is an active member of the Scheme;

(b) the date on which the eligible member attains—

(i) the normal retirement age applicable to the eligible member under the 2009 Scheme; or

(ii) where the eligible member was not a member of the 2009 Scheme, the age of 65; and

(c) where the eligible member elects to receive an immediate payment of all or part of their pension under regulation 31(6) (flexible retirement) of the 2014 Regulations, the day before the date on which the eligible member’s reduced working hours or grade of employment begins.

Statutory underpin: final underpin date

4H

(1) An eligible member’s final underpin date, in relation to a pension account, is the earliest of the following dates which occur either at the same time as, or after, an underpin date applicable to that pension account—

(a) the day before the date on which a pension under regulation 31(1), (3) or (5) of the 2014 Regulations (retirement pension) commences;

(b) where the eligible member elects to receive an immediate payment of all or part of the retirement pension under regulation 31(6) (flexible retirement) of the 2014 Regulations, the day before the date on which the eligible member’s reduced working hours or grade of employment begins;

(c) the day before the date on which a pension under regulation 31(7) of the 2014 Regulations commences (pension by virtue of redundancy or business efficiency);

(d) the day before the date on which a pension under regulation 36(1) (ill-health pension: active members) of the 2014 Regulations commences;

(e) the day before the date on which a pension pursuant to a request made under regulation 37(1) (ill-health pension: deferred members) of the 2014 Regulations commences;

(f) where the eligible member takes a payment of a lump sum under regulation 35(1)(a) or (c) (commutation and small pensions) of the 2014 Regulations in relation to the pension, the day before the date used to calculate the sum;

(g) where, in accordance with regulation 108(1) (rights to payments out of the pension fund) of the 2014 Regulations, the eligible member applies for a transfer under Chapters 1 or 2 or Part 4ZA of the Pension Schemes (Northern Ireland) Act 1993, the date used to calculate the cash equivalent transfer value paid;

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The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014